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Integrated reporting as a strategy for firm growth: multiple case study in Colombia

Published on Oct 2, 2017in Meditari Accountancy Research
· DOI :10.1108/MEDAR-11-2016-0099
Hugo A. Macias1
Estimated H-index: 1
,
Angelica Farfan-Lievano1
Estimated H-index: 1
(Pontifical Xavierian University)
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Abstract
Purpose The purpose of this paper is to evaluate the implementation of the integrated reporting (IR) framework in a group of Colombian enterprises. Design/methodology/approach This is a multiple-case study in six enterprises that use the IR framework. The selected enterprises, all of which were located in either Bogota or Medellin, were Argos, EEB, EPM, ISA, Nutresa and Ocensa. The authors conducted individual interviews of reporters and performed a documentary analysis. Findings The few Colombian firms that use the IR framework all have ambitious expansion goals in the medium term. The main reason for the adoption of the IR framework in these firms is that it facilitates access to resources from new foreign investors. Research limitations/implications Since the framework was published recently, only a few Colombian firms follow it, and several of them do not apply all of its components. In the future, there will be more reports and a higher level of framework application. Practical implications In the firms studied, the IR framework is an important tool to support the search strategies of new sources of financial capital. Social implications If the use of the International Integrated Reporting Council (IIRC) framework were to diminish the application of the GRI, firms would be less likely to evaluate the impact of their activities on numerous stakeholders (other than shareholders). Originality/value This is the first Colombian study of IR to include both documentary analysis and personal interviews.
  • References (43)
  • Citations (18)
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References43
Newest
Published on Apr 10, 2017in Meditari Accountancy Research
Talya Segal1
Estimated H-index: 1
,
Milton Segal2
Estimated H-index: 2
,
Warren Maroun12
Estimated H-index: 12
Purpose - Tax risk-management (TRM) is relatively understudied in the arena of corporate governance and integrated reporting. The purpose of this study is to identify whether South African organisations identify, rank and manage tax risks in terms of importance and relevance to their own corporation. The study also aims to identify the link, if any, between tax risk-management practices being implemented and the discussion and disclosure of these practices in the integrated report. Design/method...
2 Citations Source Cite
Hugo A. Macías1
Estimated H-index: 1
A la literatura colombiana de administracion pocas veces arriba un estudio de caso en profundidad, que nos permita conocer en detalle lo que esta sucediendo en las organizaciones. El caso de Suramericana S.A., escrito por las profesoras Luz Maria Rivas y Silvia Ponce, no es un caso tipo Harvard, sino un caso de investigacion, basado en autores como Robert Yin y Kathleen Eisenhardt, que se adentra en esta organizacion para fundamentar el concepto emergente de “conocimiento gerencial”.
1 Citations Source Cite
Published on Jun 1, 2016in Journal of Business Research 4.03
Alvaro Cuervo-Cazurra32
Estimated H-index: 32
(NU: Northeastern University)
This study reviews the literature on multilatinas, Latin American multinationals, and provides suggestions for using these firms as a laboratory for extending exiting theories and models of the multinational. Analyses of their behavior tend to discuss their upgrading of capabilities and their patterns of internationalization. An additional opportunity exists to contribute to the literature by analyzing how some of the unique characteristics of Latin American countries affect the internationaliza...
33 Citations Source Cite
Published on May 6, 2016
Juan Velez-Ocampo2
Estimated H-index: 2
(EAFIT University),
Maria Alejandra Gonzalez-Perez7
Estimated H-index: 7
(EAFIT University)
This paper aims to show that, although there is no evidence of a generalized pattern within the internationalization process of Colombian firms, there are common features in the majority of the observed firms: the election of exportations as the main entrance tool, the entrance to countries within a short geographical and psychological distance, and the development of local strategic advantages that eventually replicate abroad. A poll and a structured interview were used, including numerical and...
2 Citations Source Cite
Paola Demartini7
Estimated H-index: 7
,
Mauro Paoloni3
Estimated H-index: 3
,
Paola Paoloni6
Estimated H-index: 6
4 Citations Source Cite
Published on Mar 1, 2015in Critical Perspectives on Accounting 2.53
Carol A. Adams32
Estimated H-index: 32
(Monash University)
This paper sets out the case for integrated reporting and its potential to change the thinking of corporate actors leading to the further integration of sustainability actions and impacts into corporate strategic planning and decision making. It calls for academics to engage with the process and to contribute to the development of new forms of accountings to help ensure this potential is reached. It suggests areas of further research to facilitate this. The paper was written in response to John ...
125 Citations Source Cite
Maxi Steyn1
Estimated H-index: 1
(UNISA: University of South Africa)
Purpose – This study aims to summarise the findings of the perceptions of Chief Executive Officers (CEOs), Chief Financial Officers (CFOs) and senior executives of South African listed companies on the perceived benefits and implementation challenges as a result of implementing integrated reporting (IR) requirements, as well as motives for preparing an integrated report; it is performed two years into the South African IR regime,. South African-listed companies are among the first in the world t...
49 Citations Source Cite
Published on Oct 7, 2014in European Business Review
Maria Alejandra Gonzalez-Perez7
Estimated H-index: 7
(EAFIT University),
Juan Velez-Ocampo2
Estimated H-index: 2
(EAFIT University)
Purpose – This paper aims to provide an examination of the ongoing internationalisation processes undertaken by 30 major multinational Colombian-owned firms. It also presents a theoretical overview and a conceptual framework for the understanding of internationalisation patterns from emerging countries’ multinational enterprises. Design/methodology/approach – This study is built based both on the results collected from comparative case studies based in the literature and empirical observations o...
12 Citations Source Cite
Published on Oct 7, 2014in European Business Review
Mauricio Losada-Otálora1
Estimated H-index: 1
(Universidad Externado de Colombia),
Lourdes Casanova7
Estimated H-index: 7
(SPbU: Saint Petersburg State University)
Purpose – The purpose of this paper is to develop an analytical framework that challenges the condescending view of multinationals of emerging countries. In this paper, it is showed that emerging multinational companies (EMNCs) developed valuable resources that leveraged their internationalization strategies. Design/methodology/approach – An exploratory approach was used to investigate the internationalization strategies of EMNCs. A qualitative study was built on secondary data sources, particul...
5 Citations Source Cite
Published on Oct 2, 2014in Accounting, Auditing & Accountability Journal 2.54
Brendan O’Dwyer5
Estimated H-index: 5
(RHUL: Royal Holloway, University of London),
Jeffrey Unerman27
Estimated H-index: 27
(RHUL: Royal Holloway, University of London)
Purpose – The purpose of this paper is to explore the meaning of interdisciplinarity in accounting research and the possible benefits of moving toward a more integrated interdisciplinary approach. It also examines the drawbacks and institutional impediments to such a move. Design/methodology/approach – The paper draws upon and synthesizes the authors’ experiences of involvement in the interdisciplinary accounting community over the past two decades. Findings – The paper distinguishes between int...
16 Citations Source Cite
Cited By18
Newest
Published on Jun 27, 2019in Meditari Accountancy Research
Federica Farneti11
Estimated H-index: 11
(UNIBO: University of Bologna),
Federica Casonato1
Estimated H-index: 1
(EY: Ernst & Young)
+ 1 AuthorsCharl Johannes De Villiers20
Estimated H-index: 20
(University of Auckland)
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Published on May 14, 2019in Business Strategy and The Environment 6.38
Laura Girella1
Estimated H-index: 1
,
Paola Rossi1
Estimated H-index: 1
,
Stefano Zambon7
Estimated H-index: 7
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Published on Apr 1, 2019in British Accounting Review 2.98
Cristiano Busco11
Estimated H-index: 11
(Libera Università Internazionale degli Studi Sociali Guido Carli),
Irma Malafronte2
Estimated H-index: 2
(University of Roehampton)
+ 1 AuthorsMaria Grazia Starita2
Estimated H-index: 2
(University of Naples Federico II)
Abstract This article extends current knowledge in the field of integrated thinking and reporting (ITR) by providing new empirical evidence on the nature and determinants of companies' levels of integration (i.e. ITR levels). Based on legitimacy theory and stakeholder theory, we empirically investigate companies' levels of integration and examine the drivers of different ITR levels. Our results suggest that companies' levels of ITR, namely Holistic , Integrated , Conservative , and Minimalist , ...
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Desi Adhariani1
Estimated H-index: 1
(UI: University of Indonesia),
Charl Johannes De Villiers20
Estimated H-index: 20
(University of Auckland)
Purpose This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. Design/methodology/approach A survey is used to explore perspectives on IR. Findings There is a limited level of knowledge regarding IR, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of IR, yet they are reluctant to implement it. Practical implications Changes to univ...
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Published on Feb 14, 2019in Journal of Intellectual Capital
Wendy Terblanche (University of Fort Hare), Charl Johannes De Villiers20
Estimated H-index: 20
(University of Pretoria)
Purpose The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure. Design/methodology/approach The paper compares the content of IC disclosures of matched samples of companies. Findings The findings show that companies preparing an integrated report disclose more IC information, and that companies exposed to international capital market pressures through cross-listing do not disclose mo...
2 Citations Source Cite
Isabel-María García-Sánchez31
Estimated H-index: 31
(University of Salamanca),
Jennifer Martínez-Ferrero12
Estimated H-index: 12
(University of Salamanca),
María-Antonia Garcia-Benau1
Estimated H-index: 1
(University of Valencia)
5 Citations Source Cite
Published on Jan 1, 2019
Mara Del Baldo7
Estimated H-index: 7
(University of Urbino)
The chapter addresses the issue of IR implementation and diffusion within SMEs. Among the emerging literature focused on IR, both theoretical arguments and empirical research are almost entirely absent concerning small and medium-sized enterprises. In order to enrich a still under-investigated topic, this work attempts to provide insights and discuss the reasons that can lead an SME to adopt IR and the possible way to reach this goal. After having introduced the theoretical background, the chapt...
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Published on Oct 1, 2018in Meditari Accountancy Research
Matteo La Torre2
Estimated H-index: 2
,
Svetlana Sabelfeld1
Estimated H-index: 1
(University of Gothenburg)
+ 2 AuthorsJohn Dumay26
Estimated H-index: 26
(Macquarie University)
Purpose Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting. Design/methodology/approach Drawing upon the relational dynamics between states, firms and society in regulating non-financial reporting (NFR), this essay frames and analyses the Directive and its grand theories, as unproven theories, b...
2 Citations Source Cite
Riana Horn1
Estimated H-index: 1
(UNISA: University of South Africa),
Marna De Klerk3
Estimated H-index: 3
(University of Pretoria),
Charl Johannes De Villiers20
Estimated H-index: 20
(University of Pretoria)
2 Citations Source Cite
Published on Aug 24, 2018in Australian Accounting Review 1.44
Aneetha Sukhari (UNISA: University of South Africa), Charl Johannes De Villiers20
Estimated H-index: 20
(University of Pretoria)
2 Citations Source Cite